Section 21 Revenue and Customs prosecutions.F10

United Kingdom

(1)

Subject to section 20, proceedings for a section 2 offence may be instituted F1by F2the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs if it appears F3to the Director or to the Commissioners that the offence has involved either—

(a)

the movement of a prohibited object into or out of any country or territory; or

(b)

any proposal or attempt to move a prohibited object into or out of any country or territory.

(2)

Any proceedings for an offence which are institutedF4by order of the Commissioners under subsection (1) shall be commenced in the name of an officerF5of Revenue and Customs.

F6(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where the Commissioners F7... investigate, or propose to investigate, any matter with a view to determining—

(a)

whether there are grounds for believing that a section 2 offence has been committed, or

(b)

whether a person should be prosecuted for such an offence,

that matter shall be treated as an assigned matter within the meaning of the M1Customs and Excise Management Act 1979.

(5)

Nothing in this section shall be taken—

(a)

to prevent any person (including any officer) who has power to arrest, detain or prosecute any person for a section 2 offence from doing so; or

(b)

to prevent a court from proceeding to deal with a person brought before it following his arrest by an officer for a section 2 offence, even though the proceedings have not been instituted F8in accordance with this section.

F9(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

This section does not apply to proceedings in Scotland.

Annotations

Textual amendments

F1: Words in s. 21(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(a)(i); S.I. 2005/1126, art. 2(2)(h)
F2: Words in s. 21(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 13
F3: Words in s. 21(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(a)(ii); S.I. 2005/1126, art. 2(2)(h)
F4: Words in s. 21(2) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(b)(i); S.I. 2005/1126, art. 2(2)(h)
F5: Words in s. 21(2) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(b)(ii); S.I. 2005/1126, art. 2(2)(h)
F6: S. 21(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F7: Words in s. 21(4) omitted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(d); S.I. 2005/1126, art. 2(2)(h)
F8: Words in s. 21(5)(b) substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(e); S.I. 2005/1126, art. 2(2)(h)
F9: S. 21(6) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F10: S. 21 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(g); S.I. 2005/1126, art. 2(2)(h)

Marginal citations

M1: 1979 c. 2.